Correspondence 0001387131-23-011541 from abrdn Palladium ETF Trust (PALL) (CIK 0001459862) (PALL)
abrdn Palladium ETF Trust (PALL) (CIK 0001459862)
Date: Sept. 26, 2023 · CIK: 0001459862 · Accession: 0001387131-23-011541
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File numbers found in text: 333-272037
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CORRESP 1 filename1.htm abrdn ETFs Sponsor LLC 1900 Market Street, Suite 200 Philadelphia, PA 19103 September 26, 2023 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Jessica Livingston John Dana Brown Re: abrdn Palladium ETF Trust Registration Statement on Form S-3 (File No. 333-272037) Request for Acceleration of Effectiveness Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), abrdn Palladium ETF Trust (the “Trust”) respectfully requests that the effective date of the Registration Statement on Form S-3 (File No. 333-272037) (the “Registration Statement”) of the Trust be accelerated so that the Registration Statement shall become effective at 4:00 p.m. Eastern time on September 27, 2023, or as soon thereafter as practicable. The undersigned, in making this request for acceleration, hereby states that it is aware of its obligations under Rule 461 and the other applicable provisions of the Securities Act. The Trust requests that notification of such effectiveness be made by telephone call to Stephanie Capistron of Dechert LLP, legal counsel to abrdn ETFs Sponsor LLC, at 617-728-7127. Very truly yours, abrdn ETFs Sponsor LLC By: /s/ Brian Kordeck Brian Kordeck Treasurer and Chief Financial Officer